EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Tables

Form S-4

(Form Type)

BioPlus Acquisition Corp.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security
Type⁽¹⁾

Security

Class

Title

Fee
Calculation
or Carry
Forward
Rule

Amount
Registered

Proposed
Maximum
Offering
Price

Per Unit

Maximum
Aggregate
Offering Price

Fee
Rate

Amount of
Registration
Fee

Fees to Be

Paid

Equity

New Avertix Medical Common Stock⁽²⁾⁽⁴⁾

Other⁽⁷⁾

19,367,477

N/A

$205,488,930.97⁽⁷⁾

0.0001102

$22,644.88

Fees to Be

Paid

Equity

New Avertix Medical Common Stock⁽³⁾⁽⁴⁾

Other⁽⁸⁾

14,999,441

N/A

$499.98⁽⁸⁾

0.0001102

$0.06

Fees to Be

Paid

Equity

Warrants to acquire New Avertix Medical Common Stock⁽⁵⁾⁽⁴⁾

Other⁽⁹⁾

11,780,000

N/A

$1,295,800⁽⁹⁾

0.0001102

$142.80

Fees to Be

Paid

Equity

New Avertix Medical Common Stock issuable upon exercise of warrants⁽⁶⁾⁽⁴⁾

Other⁽¹⁰⁾

11,780,000

N/A

$135,470,000⁽¹⁰⁾

0.0001102

$14,928.79

Total Offering Amounts

$342,255,230.95

$37,716.53

Total Fees Previously Paid

$33,018.27

Total Fee Offsets

—

Net Fee Due

$4,698.26

(1)

Prior to the consummation of the business combination (the “Business Combination”) described in the proxy statement/prospectus forming part of this registration statement, the registrant, BioPlus Acquisition Corp., a Cayman Islands exempted company (“BIOS”), intends to effect a deregistration under the Cayman Islands Companies Act (Revised) and a domestication under Section 388 of the Delaware General Corporation Law, pursuant to which BIOS’ jurisdiction of incorporation will be changed from the Cayman Islands to the State of Delaware (the “Domestication”). All securities being registered will be issued by the continuing entity following the Domestication, which will be renamed “Avertix Medical, Inc.” (“New Avertix Medical”).

(2)

The number of shares of common stock of New Avertix Medical being registered represents (i) 13,057,477 BIOS Class A ordinary shares, par value $0.0001 per share (the “Class A Shares”) that were registered pursuant to the Registration Statement on Form S-1 (File No. 333-258028) (the “IPO registration statement”), and underlie the units offered by BIOS in its initial public offering (the “Public Shares”), which Public Shares will automatically convert by operation of law into shares of common stock of New Avertix Medical (the “New Avertix Medical Common Stock”) in the Domestication, taking into account the Extension Amendment Redemptions (as defined in the proxy statement/prospectus) (ii) 5,749,999 Class A Shares and 1 BIOS Class B ordinary share, par value $0.0001 per share (the “Class B Share”), held by the BIOS Initial Shareholders (as defined in the proxy statement/prospectus), and such Class B Share will automatically convert by operation of law into Class A Shares in connection with the Business Combination, and immediately following, the 5,750,000 Class A Shares will automatically convert by operation of law into New Avertix Medical Common Stock in connection with the Domestication, and (iii) the 560,000 Class A Shares that underlie the units purchased by the Sponsor and Cantor in the private placement in connection with BIOS’ initial public offering which will automatically convert by operation of law into New Avertix Medical Common Stock.

(3)

Represents (i) 12,029,437 shares of common stock of New Avertix Medical to be issued in connection with the Merger described herein to holders of common stock of Avertix Medical, Inc. immediately prior to the consummation of the Business Combination and (ii) 2,970,004 shares of common stock of New Avertix Medical that may be issued after the consummation of the Business Combination pursuant to the earn-out provisions of the Business Combination Agreement described herein.